- (1.) A limited argument is addressed in this appeal that impugns the judgment and order of a division bench of the High court of Rajasthan.
(2.) The appellants manufacture tyre yam cord and fabric for which purpose they import tyre cord grade wood pulp from the United States of America. The appellants were called upon to pay additional duty thereon under the provisions of Section 3 of the Customs Tariff Act, 1975.
(3.) Among other contentions raised by the appellants was this: The said wood pulp was not produced or manufactured in India. Under the terms of Section 3 additional duty had, therefore, to be calculated on the basis of the excise duty that would be leviable on the class or description of articles to which the saidwood pulp belonged. There was no entry in the Tariff that related to an article of the like of the said wood pulp. Entry 68, being a residuary entry relating to no class or description of goods, did not apply. No additional duty was, therefore, leviable on the said wood pulp.;